INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

8 incurred expenditure of capital nature at Rs 10,47,11,318/- only during the previous year and an expenditure of capital nature amounting to Rs. 76,83,88,594/- was brought forward from the preceeding year. The assessee has claimed deduction u/s 35AD of the Act in respect of total expenditure incurred upto 31.03.2014 whereas as per provisions

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

13. It is also not possible to say that the order of the AAC contains a direction that the excess should be assessed in the hands of the co-owners. What is a "direction" for the purposes of section 153(3)(ii) of the Act has already been discussed. In any event, what ever else it may amount

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

8. In the case of Sharad Garg vs. Income-tax Officer [2022] 136taxmann.com 360 [287 Taxman 207] (Delhi), head note reads as follows: z 6 Section 148, read with section 149, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Validity of E-notices) - Petitioners challenged validity of e-notices issued under section 148 which were

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

8] [In favour of assessee] Ram Balram Buildhome (P.) Ltd, vs. Income-tax Officer [2025] 171 taxmann.com 99 (Delhi)[30-01-20251 Section 149, read with section 148A, of the Income-tax Act, 1961 and section 3 of the Taxation and Other Laws (Relaxation and Amendments of Certain Provisions) Act, 2020 - Income Escaping Assessment - Time limit for issuance of notice

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 above, another conclusion drawn was that finding cash deposits in the bank account would be desirable point for the revenue to examine the matter in detail but reassessment proceedings cannot be resorted to only to examine the facts of the case no matter how desirable that maybe. 6.3.3 At the outset, it would be relevant to examine the decision

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

8 12. Further it was submitted that CIT(A) has himself accepted this fact , our attention was drawn to CIT(A) order at page 12 of order:- "As regards the other arguments of the appellant that no speaking order was given by the AO to the objections made by the assessee against the issue of notice

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8. Per Contra, the Ld. DR Supported the impugned order. He contended that the LD. CIT (A) has passed a speaking and reasoned order following the judgement of higher judicial forums as applicable to the facts of the Case. He further placed reliance on the judgement in the case of “Rakesh Gupta vs. Commissioner of Income-tax, Panchkula

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8. Per Contra, the Ld. DR Supported the impugned order. He contended that the LD. CIT (A) has passed a speaking and reasoned order following the judgement of higher judicial forums as applicable to the facts of the Case. He further placed reliance on the judgement in the case of “Rakesh Gupta vs. Commissioner of Income-tax, Panchkula

SHRI AMARDEEP SINGH SARKARIA,AMRITSAR vs. INCOME TAX OFICER WARD-2(1), AMRITSAR

Bench: Sh. Ravish Sood & Dr. M. L. Meenaita No. 174/(Asr)/2018 Assessment Year: 2009-10

section 282, service is insufficient and Assessing Officer does not have jurisdiction to reassess escaped income. 8 13. The Hon’ble Delhi

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

13, which are reproduced herein below, neither necessary nor mandatorily required for the just decision of the case, hence I do not endorse the same. (Kindly refer page 5 to 8 of the order passed by Hon'ble A.M.) There was, therefore, no ambiguity in law for the Parliament to have stepped in by introducing section 271(1B), deeming

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy